Part 7

Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1

Rent-a-room relief

Individual's limit

Exclusive receipts condition
790
1
An individual meets the exclusive receipts condition for a tax year if, for each rent-a-room residence of the individual, no receipts accrue to any other person during any relevant period in respect of—
a
the use of residential accommodation (whether furnished or not) in the residence, or
b
goods or services supplied in connection with that use (such as meals, cleaning or laundry),
at a time when the residence is the individual's only or main residence.
2
Each of the following periods is a relevant period—
a
any income period specified in section 786 for any rent-a-room receipts of the individual for the tax year,
b
the period of 12 months which begins at the same time as any such income period begins, and
c
the period of 12 months which ends at the same time as any such income period ends.
3
A “rent-a-room residence of the individual” means a residence in respect of which the individual derives rent-a-room receipts for the tax year.
Words in Pt. 7 heading substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 34 (with Sch. 1 para. 37)